Opinion
21198-21L
03-04-2022
I Bella, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On February 28, 2022, petitioner filed in the above-docketed matter a Motion To Dismiss. Therein, petitioner indicated that the issues involved in this collection matter for taxable periods in 2017, 2018, 2019, and 2020 had been addressed administratively, and petitioner now desired to dismiss the underlying petition. Petitioner additionally represented that respondent does not object to the granting of the motion.
In Wagner v. Commissioner, 118 T.C. 330 (2002), the Court held that a lien and/or levy case may be dismissed upon motion by the petitioner. Accordingly, the foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted, and this case is dismissed. 1